Latin America in Focus — May 2016

Staying ahead of cross-border operations

Latin America's emergence as a world market has been, and continues to be, accompanied by an upsurge in the complexity of laws, regulations, and practices impacting cross-border operations throughout the region. Latin America in Focus shares the latest developments with consequences for the region's tax, legal, and overall business environment—developments that businesses and individuals with investments in Latin America cannot afford to ignore.

An amending protocol to the treaty will implement recommendations under action 6 of the OECD’s BEPS action plan, modify certain withholding tax provisions, change the anti-deferral rule for intragroup reorganizations and make certain other modifications.

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